Sales Use & Business Tax Division

Sales, Use & Business Tax Division, a part of the Alabama Department of Revenue, administers state and local taxes. The division is responsible for administering and collecting sales, consumer use, utility gross receipt, mobile telecommunications services and lodgings taxes. It also collects contractor's gross receipts, pharmaceutical providers, Alabama nursing facilities privilege and hydroelectric kilowatt-hour taxes. Founded in 1937, Sales, Use & Business Tax Division also conducts out-of-state audits. The division additionally offers legal representation, criminal investigations and prosecution services. It represents state, cities and counties in legal tax matters before state and federal courts. Sales, Use & Business Tax Division also provides legal and delinquent services.